1.1                          A bill for an act 
  1.2             relating to taxation; reducing the general rate of the 
  1.3             sales and use tax and the sales tax on motor vehicles; 
  1.4             amending Minnesota Statutes 1998, section 297A.02, 
  1.5             subdivision 1. 
  1.6   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.7      Section 1.  Minnesota Statutes 1998, section 297A.02, 
  1.8   subdivision 1, is amended to read: 
  1.9      Subdivision 1.  [GENERALLY.] Except as otherwise provided 
  1.10  in this chapter, there is imposed an excise tax of ~~6.5~~ 4.5 
  1.11  percent of the gross receipts from sales at retail made by any 
  1.12  person in this state. 
  1.13     Sec. 2.  [EFFECTIVE DATE.] 
  1.14     Section 1 is effective for sales and purchases occurring 
  1.15  after June 30, 1999.